CLA-2-02:OT:RR:E:NC:N2:231
Mr. Warren Mirtsching
Meyer Natural Foods, LLC
4850 Hahns Peak Drive
Suite No. 240
Loveland CO 80538
RE: The tariff classification of partially seasoned beef from Uruguay.
Dear Mr. Mirtsching:
In your letters dated November 21 and December 19, 2014, you requested a tariff classification ruling.
The goods in question are described as 1) fresh subprimal boneless beef and 2) frozen boneless beef trimmings. The items of both groups will be “partially seasoned” with either a dry rub or a liquid marinade. The subprimal cuts will be vacuum packed and imported in fresh/refrigerated condition, while the beef trimmings will be imported frozen in boxed plastic bags. After importation into the United States, both types of products will undergo further processing, i.e., cutting into individual serving sizes or reduction into ground pieces.
In your inquiry, you list the following specific kinds of fresh/refrigerated boneless subprimals: tri-tips, sirloin flaps, lip-on rib-eyes, inside rounds, round flats, and inside skirts. The frozen “trimmings” are described only as being from “various lean points.” Seasonings used will be combinations of sea salt, pepper, sugar, mustard-seed powder, celery-juice powder, nutmeg, ginger, etc. You state that the level of the seasoning blend will range from 1 percent to 2 percent by weight of the various imported products.
The applicable subheading for the fresh/refrigerated beef “inside skirts” will be 0206.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen: of bovine animals, fresh or chilled. The rate of duty will be free.
The applicable subheading for all of the other fresh/refrigerated boneless subprimals listed above, if entered under quota, will be 0201.30.5000, HTSUS, which provides for meat of bovine animals, fresh or chilled: boneless: described in additional U.S. Note 3 to chapter 2 and entered pursuant to its provisions: other. The rate of duty will be 4.4 cents per kilogram. Uruguayan export certification is required for in-quota entry under this provision.
The applicable subheading for all of the other fresh/refrigerated boneless subprimals listed above, if entered outside the quota, will be 0201.30.8090, HTSUS, which provides for meat of bovine animals, fresh or chilled: boneless: other: other. The rate of duty will be 26.4% ad valorem. Products classifiable in subheading 0201.30.8090, HTSUS, are also subject to additional safeguard duties based on their value, as described in subheadings 9904.02.27—9904.02.35.
The applicable subheading for the frozen boneless beef trimmings, if entered under quota, will be 0202.30.5000, HTSUS, which provides for meat of bovine animals, frozen: boneless: described in additional U.S. note 3 to chapter 2 and entered pursuant to its provisions: other. The rate of duty will be 4.4 cents per kilogram. Uruguayan export certification is required for in-quota entry under this provision. The applicable subheading for the frozen boneless beef trimmings, if entered outside the quota, will be 0202.30.8000, HTSUS, which provides for meat of bovine animals, frozen: boneless: other. The rate of duty will be 26.4% ad valorem. Products classified in subheading 0202.30.8000, HTSUS, are also subject to additional safeguard duties based on their value, as described in subheadings 9904.02.27—9904.02.35.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Importations of this merchandise are subject to regulations administered by the agencies indicated below. You may direct any requests for information regarding their applicable requirements to the following locations:
USDA
APHIS, VS, NCIE
Products Program
4700 River Road, Unit 40
Riverdale, MD 20737-1231
Tel: (301) 851-3300
Email: [email protected]
Food Safety & Inspection Service (FSIS)
U.S. Department of Agriculture
Washington, D.C. 20250-3700
Tel.: 1-888-MPHotline or (202) 720-6240
Email: [email protected]
Website: www.fsis.usda.gov
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Nathan Rosenstein at the email address [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division